https://www.taxtmi.com/caselaws?id=440363 For an appeal filed after repeal of the earlier foreign exchange law, the limitation regime under the later law applies because limitation is procedural and is governed by the law in force on the date of filing. The earlier limitation restriction under the repealed regime could not control the appeal before the Tribunal. However, condonation still required sufficient cause, and where the appellant had long been served with the order and gave no reasonable explanation for the inordinate delay, the delay could not be excused. The Tribunal therefore erred on the applicable limitation law, but the appeal nonetheless failed for want of condonation. en-us Tue, 11 Jul 2023 00:00:00 +0530 Sat, 15 Jul 2023 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440363 For an appeal filed after repeal of the earlier foreign exchange law, the limitation regime under the later law applies because limitation is procedural and is governed by the law in force on the date of filing. The earlier limitation restriction under the repealed regime could not control the appeal before the Tribunal. However, condonation still required sufficient cause, and where the appellant had long been served with the order and gave no reasonable explanation for the inordinate delay, the delay could not be excused. The Tribunal therefore erred on the applicable limitation law, but the appeal nonetheless failed for want of condonation. Case-Laws FEMA Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440363